No TDS on Discounts extended to Pre-paid SIM distributors on Transfer of pre-paid SIM Cards/Talk Time: ITAT [Read Order]

By Taxscan Team - On May 25, 2022 10:49 am - 2 mins read
TDS - Discounts - Pre-paid SIM - pre-paid SIM cards - talk time - ITAT - taxscan

Income Tax Appellate Tribunal (ITAT), Raipur bench consisting ofRavish Sood, Judicial Member and Jamlappa D Battull, Accountant Member held that no TDS on Discounts extended to Pre-paid SIM distributors on transfer of pre-paid SIM cards/talk time. The appeal is filed by the assessee,Amit Kumar Shivhare, Prop. M/s. Amit Infotech, against the order passed by the…

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